- Shweta Verma
September 09, 2026
Checklist – Residence in India- Deemed Resident
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Checklist – Residence in India- Deemed Resident
|
Sr. No. |
Compliance / Check Point |
Yes/No/NA |
|
1 |
Check whether the individual is a citizen of India. |
☐ |
|
2 |
Check whether the individual is not liable to tax in any other country/territory because of domicile, residence or similar criteria. |
☐ |
|
3 |
Check whether the individual's total income exceeds ₹15 lakh, excluding income from foreign sources. |
☐ |
|
4 |
If all the above conditions are satisfied, treat the individual as a deemed resident in India, irrespective of the normal residence tests. |
☐ |
|
5 |
Verify that the deemed-resident provision is not applied where the individual is already resident under the normal residence provisions. |
☐ |
Author Bio
Shweta Verma
CS Trainee View Full Profile


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